Email this article Pengaruh Tuntutan Bersikap Etis dan Faktor-Faktor Personal terhadap Perilaku Auditor Pemerintah Daerah dalam Menghadapi Tekanan Kerja
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Penelitian ini menguji pengaruh interaksi tuntutan etis dan berbagai faktor personal terhadap perilaku auditor pemerintah daerah dalam menghadapi tekanan kerja. Faktor personal yang diteliti meliputi pendidikan, pengalaman kerja, locus of control dan self-efficacy. Penelitian ini menggunakan Moderated Regression Analysis (MRA). Menggunakan 147 sampel, kami menemukan bahwa hanya interaksi pendidikan dan tuntutan bersikap etis serta interaksi pengalaman kerja dan tuntutan bersikap etis yang berpengaruh positif signifikan terhadap perilaku auditor pemerintah daerah dalam menghadapi tekanan kerja. Hasil ini mengindikasikan bahwa penguatan pendidikan dan pengalaman kerja dengan didorong dengan implementasi standar etika profesi yang konsisten oleh instansi akan dapat meningkatkan kualitas audit yang sangat diharapkan menjadi produk dari Aparat Pengawasan Internal Pemerintah (APIP).
This study examines the effect of the interaction of personal factors and the demands being ethical on the behavior of Local Government Auditors when faced with working pressures. Personal factors in this study include: education, work experience, locus of control, and self-efficacy. This study employs Moderated Regression Analisys (MRA). Using 147 samples, we found that only the interaction of education and the demands of being ethical and interaction of work experience and the demands of being ethical that have significantly influence the behavior of the local government auditor when faced with working pressures. These results indicate that the strengthening of education and work experience which supported by consistent implementation of the standards of professional ethics by the agency may encourage the improvement of audit quality that is expected to be a product of Government Internal Supervisory Apparatus (APIP).
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DOI: http://dx.doi.org/10.20961/jab.v17i2.241
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